Profile Information

Profile

Marc Cussatt joined the Clemson School of Accountancy Faculty in 2020. Previously he served as an Assistant Professor of Accounting at Washington State University from 2014-2020. Prior to joining academia, Marc worked for PriceWaterhouseCoopers in the New York City office.

Research Interests

• Financial accounting, capital markets and the intersection of these topics with audit/tax.

Research Publications

• Barnes, B., Cussatt, M., Dalton, D., and Harp, N. 2024. Overloaded and Underappreciated: Declining Partner Aspirations Among Women Public Accountants During the Covid-19 Pandemic. Forthcoming in Contemporary Accounting Research
• Barnes, B., Cussatt, M., Demeré, P. 2024. Can a Viral Blunder Damage Auditor Brand Name Reputation? Evidence from Envelopegate. Forthcoming in the Journal of Accounting, Auditing, and Finance
• Barnes, B., Cussatt, M., Dalton, D., and Harp, N. 2023. Partner-Track Aspirations in Public Accounting: Comparisons between Partners and Non-Partners. Forthcoming in Accounting Horizons
• Cussatt, M., Demeré, P. 2023. The Usefulness of Tax Accounting and Disclosures: Evidence from Pension Returns. The Accounting Review 98(1): 163-190
• Bordeman, A., Cussatt, M., and Westermann, K. 2023. Risk and Control Considerations in Attestation Engagements: The Auditor's Role in the Academy Awards. Issues in Accounting Education 38(4): 1-14
• Black, J., Cussatt, M., and Chen, Z. 2022. Managerial Discretion and the Comparability of Fair Value Estimates. Journal of Accounting and Public Policy 41(1): 1-19
• Cussatt, M., Harris, M. K., and Xiao, F. 2021. The Variety of Diversity Considerations in the Director-Nomination Process: Evidence from the Dow 30. Accounting and the Public Interest 21(1): 64-104
• Huang, L., Cussatt, M., and Wong-on-Wing, B. 2021. The Value Relevance of Comprehensive Income under Alternative Presentation Formats Permitted by ASU 2011-05. Review of Quantitative Finance and Accounting 57(3): 1123-1153
• Chen, Z., M. Cussatt, K. Gunny. 2020. When are Outside Directors More Effective Monitors? - Evidence from Real Activities Manipulation. Journal of Accounting, Auditing & Finance 35(1): 26-52.
• Cussatt, M., T. Pollard, and M. Stone. 2019. The Usefulness of Accounting Information Resulting from Standard-Setting Compromises: The Pension Accounting Case. Accounting Horizons 33(4): 145-165.
• Black, J., Z. Chen, and M. Cussatt. 2018. The Association between SFAS No. 157 Fair Value Hierarchy Information and Conditional Accounting Conservatism. The Accounting Review 93(5): 119-144.
• Cussatt, M., L. Huang, and T. Pollard. 2018. Accounting Quality under U.S. GAAP vs. IFRS: The Case of Germany. Journal of International Accounting Research 17(3): 21-41.
• Cussatt, M., and F. Selto. 2013. Discussion of “Corporate Governance Reform and Executive Incentives: Implications for Investments and Risk Taking.” Contemporary Accounting Research 30(4): 1333-1343.